| 
                        3. Levy of tax
                      | 
	
		| 
                        4. Liability to tax and rates thereof
                      | 
	
		| 
                        5. Exemption of tax
                      | 
	
		| 
                        6. Place of sale of goods
                      | 
	
		| 
                        7. Time of sale of goods
                      | 
	
		| 
                        8. Agents liable to pay tax
                      | 
	
		| 
                        9. Collection of tax by registered dealers, Governments and statutory authorities
                      | 
	
		| 
                        9-A. Deduction of tax at source (in case of works contract)
                      | 
	
		| 
                        10. Output tax, input tax and net tax
                      | 
	
		| 
                        11. Input tax restrictions
                      | 
	
		| 
                        12. Deduction of input tax in respect of Capital goods
                      | 
	
		| 
                        13. Pre-registration purchases
                      | 
	
		| 
                        14. Special rebating scheme
                      | 
	
		| 
                        15. Composition of tax
                      | 
	
		| 
                        16. Special accounting scheme
                      | 
	
		| 
                        17. Partial rebate
                      | 
	
		| 
                        18. Deduction of tax at source in the case of canteens
                      | 
	
		| 
                        19. Change in use or tax payment scheme after deduction of input tax
                      | 
	
		| 
                        20. Deduction of input tax on exports and interstate sales, and to special economic zone units and developers etc.
                      | 
	
		| 
                        21. Reimbursement of tax
                      | 
	
		| 
                        9-B Deduction of tax at source (in case of purchases made by the Government Department and others)
                      |